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    <title>Notify certain services to be taxed under RCM under Section 9(4) of the BGST Act, 2017</title>
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    <description>Notification applies the reverse charge under section 9(4) of the Bihar GST Act to require registered promoters to pay tax on supplies received from unregistered suppliers where such supplies (including cement and capital goods) constitute the shortfall from the minimum purchase obligation for a real estate project; it defines promoter, project, and Residential Real Estate Project and takes effect from 1 April 2019.</description>
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